VALUE ADDED TAX – input tax disallowance – Kittel – taxpayer ran “cash and carry” alcohol business – small business – sold to hundreds of retailers – input tax denied on 81 purchases of alcohol from three suppliers over eleven months – taxpayer had been told by HMRC that others of its suppliers linked to “fraudulent defaulters” – taxpayer’s checks on suppliers were formalistic, “tick box” – only reasonable explanation of circumstances of purchases was that they were connected with fraudulent VAT evasion – it therefore should have known of the connection – appeal dismissed
Source: bailii.org
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